Payroll Department 2017 Year-End Complexities November 17, 2017

Payroll Department 2017 Year-End Complexities November 17, 2017
* 07/16/96 Payroll Department 2017 Year-End Complexities November 17, 2017 Presented for the Chicago Chapter of the American Payroll Association By: Martin D. Rule, CPA *

Presentation Topics Development of year-end work plan
Management and completion of year-end tasks Form W-4 compliance Social Security number (SSN) verification Form W-2 reporting IRS priority guidance plan Taxation of fringe benefits Accountable and nonaccountable plans Wage gross-ups Supplemental wages Nonqualified deferred compensation (NQDC) Other executive compensation issues Mergers and acquisitions Legislative updates

Tax and Other Compliance
Overview Accounting Training and Staffing Legislative Changes EE Benefits Tax and Other Compliance Reconciliation Preparation for 2018 EE Hire Various Systems

Development of year-end work plan
Create the year-end team (e.g. Payroll, HR, IT and Accounting) and focus on the following tasks: Establish major year-end objectives Develop timeline with task owners (internal and external) Reconcile 2017 federal, state, and local deposits/filings Prepare reports (federal, state, local, and general accounting) Provide employees with 2017 Forms W-2 Prepare for 2018 Proceduralize routine tasks and identify unique situations that require additional research and expertise Sample year-end work plans can be found in professional publications provided by APA, BNA, PPC, or RIA

Management and completion of year-end tasks
Operate in “year-end mode” throughout the year and test data to ensure: Correct withholding totals Sufficient employment tax deposits are made Correct G/L postings Form 941 and 941-X filings equal YTD wage and withholding totals Exceptions and unique items are addressed

Identify Payroll Department Technical Resources
IRS website IRS Payroll Professional Tax Center Publication 15, (Circular E), Employer’s Tax Guide Publication 15-A, Employer’s Supplemental Tax Guide Publication 15-B, Employer’s Tax Guide to Fringe Benefits Publication 509, Tax Calendars

Identify Payroll Department Technical Resources (continued)
SSA BSO website State and local departments of revenue and employment security websites Subscription-based payroll compliance resources APA (The Payroll Source and many other publications) BNA (Payroll Library) CCH (Payroll Management Guide) RIA (Payroll Practitioner’s Compliance Handbook)

Form W-4 compliance Employer responsibilities Federal income tax withholding is based on a valid Form W- 4 Form W-4 tells the employer: Rate of withholding (e.g., single, married, head of household, etc.) Number of withholding allowances Additional withholding amounts Exemption from withholding Default to “single with no allowances” if no Form W-4 is on file

Form W-4 compliance Employer responsibilities
Develop a written policy supporting solicitation, retention, and withholding standards New employees must provide signed Form W-4 on or before the first date of employment No withholding changes without a new valid Form W-4 to support the changes No adjustment for withholdings for pay periods prior to the effective date of the W-4 Retain Forms W-4 for all active employees until audit period has closed Request new Forms W-4 by Feb. 15 of the current year from employees who claimed “exempt” from withholding on Form W-4

Form W-4 compliance A Form W-4 may be invalid if:
Invalid Forms W-4 A Form W-4 may be invalid if: any part of the form is altered (e.g., under penalty of perjury declaration is scratched out) any writing is on the form that is not requested (e.g., employee requests a flat amount of withholding) any written or verbal statement by the employee that any information on the form is false If an invalid form is provided, continue to withhold based on the employee’s previously provided Form W-4 or if a new employee, withhold at single and no allowances

Social Security number verification
* 07/16/96 Social Security number verification Decentralized correspondence (DECOR) notice from SSA Previously known as “no-match” letters SSA attempts to resolve W-2 postings with name and number mismatches Unresolved mismatches are placed in the SSA earnings suspense file SSA will first attempt to contact employee to resolve mismatch If SSA fails to make contact with employee, SSA will send DECOR notice to employer Potential penalty for incorrect Forms W-2 IRC §§ 6721 and 6722 may impose civil penalties of up to $500 for each failure of an employer to provide a timely and correct Form W-2 to the employee or the SSA Employers that can establish reasonable cause for Form W-2 reporting failures may avoid assessment of some or all civil penalties *

* 07/16/96 Social Security number verification Employers may verify SSNs of new and current employees with the SSA SSA provides two Internet options to verify employee SSNs Registered users of the (SSNVS) can check up to 10 SSNs online (process can be repeated) Registered users may also upload up to 250,000 names and SSNs and receive results within the next government business day An online tutorial and registration instructions for the SSNVS can be found at . *

Suggested SSN and name compliance procedures Document procedures to obtain correct name and SSN. Obtain a copy of employee’s Social Security card for new hires. Remind employees to report name changes to the SSA. Validate employees’ SSNs when hired through the SSNVS at Note the name and SSN verification procedures discussed above generally relate to Form W-2 compliance and not necessarily procedures to determine an employee’s eligibility to work. For work eligibility procedures and tools, see the Department of Homeland Security and SSA website at

Form W-2 reporting Obtain employee consent for an electronic Form W-2
Providing Forms W-2 to employees electronically can result in cost savings as well as greater distribution efficiency Employers may provide Form W-2 to employees through any electronic means if the provisions under Treas. Reg. §§ (a)(5) and (j) are met. These provisions generally require the employer to: Obtain employee consent for an electronic Form W-2 Inform the employee a hard copy Form W-2 will be provided if consent is not received Allow employee to withdraw consent prior to furnishing the Form W-2 Provide employee with instructions on how to obtain a hard copy Provide notification when the electronic Form W-2 is made available Allow access to the electronic Form W-2 through Oct.15 of the following year

Form W-2 reporting SSA 2017 Form W-2 reporting due dates
Provide Forms W-2 to employees on or before January 31, 2018 If not required to file electronically and are submitting Forms W-2 on paper, file with SSA on or before January 31, 2018 If filing electronically, file with SSA on or before January 31, 2018 For a more comprehensive listing of filing and deposit deadlines, see IRS Pub. 509 “Tax Calendars”

IRS Priority Guidance Plan 2017-2018
The Priority Guidance Plan was published 10/20/2017 and provides a central direction for the IRS mission, vision and priorities. The following are the relevant employment tax matters: Regulations under IRC §§ 119 and 132 (meals) Line of business guidance under 26 CFR § IRC § 409A and 457 final regulations IRC § 3402 remove alternative method of combined withholding (see Pub 15A)

Taxation of fringe benefits
Gross income Gross income includes all income from whatever source derived unless a specific exclusion applies. Valuation of taxable fringes Fair market value Statutory method When fringes are considered paid Withholding on fringes Deposit of taxes withheld

Excluded fringe benefits Employer cafeteria plans allow employees to choose between cash or fringe benefits which may include: Accident or health coverage (employee pretax deduction) Accident and health benefits (Employer contributions) Up to $50,000 of group-term life insurance on the life of the employee Long-term and short-term disability coverage Dependent care assistance not exceeding $5,000 per year

Excluded fringe benefits (continued) Employer cafeteria plans allow employees to choose between cash or fringe benefits which may include: Flexible spending arrangements (FSAs) for medical expenses up to $2,600 in 2017 and $2,650 in 2018 Contributions to a 401(k) plan (see limits on retirement COLA slide) Adoption assistance benefits $13,570 in 2017, $13,840 in 2018

Excluded fringe benefits (continued) Achievement awards Must be either length of service or safety achievement based $1,600 limit for “qualified plan awards” $400 limit for “nonqualified plan awards”

Excluded fringe benefits (continued) Athletic facilities Exclude value of an employee’s use of an on-premises gym or other athletic facility operated by the employer if substantially all the use of the facility is by the employees, their spouses, and their children De minimis fringe benefits Described as an employer-provided fringe benefit that has so little value, accounting for it would be unreasonable or administratively impracticable Examples may include copy machine use, holiday gifts, life insurance on spouse (if less than $2,000), meals, parties and picnics, tickets for entertainment or sporting events, public transportation fare or typing

Excluded fringe benefits (continued) Dependent care assistance Services an employer pays for directly or provides under a dependent care assistance program Up to $5,000 each year (must be coordinated with spouses benefit) Excluded portion (up to $5,000) is reported in box 10 of Form W-2 Dependent care benefits in excess of $5,000 are considered wages and should be included in boxes 1, 3, and 5 of Form W-2 Educational assistance Made permanent under the American Taxpayer Relief Act of 2012 Up to $5,250 Amounts over $5,250 possibly excluded as a working condition benefit Includes graduate and undergraduate classes

Excluded fringe benefits (continued) No additional cost services Services provided must be offered in the employer’s line of business Services can be excluded from employee’s income Employer cannot incur substantial additional costs Cannot discriminate in favor of highly compensated employees Employee discounts Price reductions given to an employee on property or services offered to customers in the ordinary course of business Services may be discounted up to 20 percent of the price you charge nonemployee customers Merchandise may be discounted up to the employer’s profit percentage multiplied by price you charge nonemployee customers for the property

Excluded fringe benefits (continued) Meals De minimis meals have little value, are provided infrequently, and would be administratively impracticable to account for (holiday lunch, coffee, doughnuts, soft drinks, etc.) Meals for the convenience of employer or from employer-operated eating facility for employees Lodging if: furnished on employer’s premises furnished for employer’s convenience employee accepts the lodging as a condition of employment

Excluded fringe benefits (continued) Moving expense reimbursement Excludible reimbursements generally includes reasonable expenses for: transporting personal effects from old home to new home travel of employee and dependents from old home to new home

Excluded fringe benefits (continued) Transportation benefits (commuting) De minimis transportation Qualified transportation benefits Parking $255 per month in 2017, $260 in 2018 Public transportation/vanpool $255 per month in $260 in 2018 Working condition fringe benefit Property or service provided so that the employee can perform his or her duties Mileage to provide service for customers or client Supplies Professional dues and subscriptions

Accountable and nonaccountable plans
Employee business expense reimbursements The IRS defines two categories of employee expense arrangements: Accountable plans Nonaccountable plans Reimbursements of employee business expenses may be excluded from wages if reimbursed under an accountable plan Reimbursements of employee business expenses that are not provided under an accountable plan are deemed paid under a nonaccountable plan and are included in the employee’s wages

Accountable and nonaccountable plans
Employee business expense reimbursements (continued) The accountable plans must meet the following three requirements: Business connection Expense must be work-related Adequate substantiation Must be provided within a reasonable period of time Treasury regulations provide two safe harbors for “reasonable period of time” Receipts required for lodging and for expenses in excess of $75 or more Return of excess payment Must be returned within a reasonable period of time Fixed date method Periodic statement method

Wage gross-ups Taxes paid on behalf of the employee
An employer may use a wage “gross-up” to provide a fringe benefit or bonus to an employee net of any tax consequence Payment of taxes by an employer for an employee creates additional compensation subject to withholding Rev. Rul provides a method to compute the economic benefit of wage gross-ups that can be summarized as follows: 100% – payroll tax % = net % Payment ÷ net % = grossed-up wage Check gross-up calculation related to payroll tax to be remitted

Wage gross-ups In 2017, ABC Corporation experienced record profits and wanted to reward John Smith for a job well done. John’s base salary was $100,000. ABC paid him a $10,000 bonus at the end of the year and absorbed the employee federal and state income tax withholding (FITW and SITW) and FICA tax applicable to the bonus so John actually received $10,000 cash. ABC computed the gross-up based on FITW 25%, SITW 7%, FICA 7.65%, and computed the gross-up as follows:

Supplemental wages Supplemental wages are described in IRS Pub. 15 as “wage payments to employees that are not regular wages.” Examples may include: Bonuses, commissions, overtime, severance, awards, and prizes Back pay, retroactive pay increases Federal income tax withholding for supplemental wages is 25 percent (the third-lowest tax rate for single filers) However, a higher withholding rate of 39.6 percent applies to supplemental wage payments exceeding $1 million (Treas. Reg (g)-1(a)(2))

Nonqualified deferred compensation
IRC § 409A Amounts deferred after 2004 must meet requirements of IRC § 409A Amounts deferred before 2005 generally are governed by prior law, unless the NQDC plan was materially modified after Oct. 3, 2004 Failure to meet the requirements of IRC § 409A will result in immediate recognition of the deferred compensation and a 20 percent penalty imposed on the NQDC participant

Form W-2 reporting requirements Note employers are no longer required to report deferrals or earnings as defined under IRC § 409A in box 12 of Form W-2 using code Y Once deferred compensation amounts are actually or constructively received or the plan fails to meet the requirements of IRC § 409A, the amounts must be included in the employee’s Form W-2 Amounts included in income because the plan failed to meet the section 409A requirements are reported in box 12 of Form W-2 using code Z

FICA general timing, special timing, and nonduplication rules General timing: An employee’s compensation is subject to FICA taxes in the year actually or constructively received by the employee Special timing rule: FICA is assessed as of the later of when services are performed or there is no longer a substantial risk of forfeiture All amounts required to be taken into account for FICA purposes are included in the employee’s FICA taxable wages Amounts attributable to a former spouse are not included in the employees federal income taxable wages Nonduplication rule: Once amounts deferred are taken into account for FICA tax purposes, they are never again subject to these taxes (IRC § 3121(v)(2)(B)) Any earnings credited to amounts deferred after the date taken into account for FICA purposes should not be subject to FICA tax

Alternate payee reporting and tax consequences related to distributions made to a former spouse All amounts required to be taken into account for FICA purposes are included in the employee’s FICA taxable wages Amounts attributable to a former spouse are not included in the employee’s federal income taxable wages Amounts attributable to a former spouse are includable in the former spouse’s gross income and reported on Form 1099-MISC, box 3 other income

Other executive compensation issues
Athletic skyboxes/cultural entertainment suites Awards/bonuses Club memberships Corporate credit card Executive dining room Loans Qualified employee discounts Relocation expenses Security-related transportation Spousal dependent life insurance Spousal or dependent travel Wealth management See the IRS Executive Compensation- Fringe Benefit Audit Technique Guide ( ) at: Fringe-Benefits-Audit-Techniques-Guide-% %29

Merger and Acquisition Issues
Mergers/acquisitions have a significant impact on Payroll It is not uncommon for Payroll to be one of the last departments informed of merger/acquisition activity Payroll’s merger/acquisition responsibilities may include: Registration for tax accounts in new states and locals Closing state and local accounts and/or filing final returns Data entry or import of new employee records Payroll system integration and/or learning new payroll system Acquiring and transmitting new hire data Keep in mind all of these tasks may need to be completed in a very tight time frame or at year end

IRS CAWR Unit and SSA reconciliation process The SSA and IRS have an agreement to exchange employment tax data The SSA shares Form W-2 data with the IRS and the IRS shares Form 941, 943, 944 (Form 94X) and Schedule H data with the SSA Specifically, the Combined Annual Wage Reporting (CAWR) is a document matching program that compares the Federal Income Tax (FIT) withheld, Medicare wages, Social Security wages, and Social Security Tips reported to the IRS on the Forms 94X and Schedule H against the amounts reported to SSA via Forms W-3 and the processed totals of the Forms W-2.

IRS CAWR Unit and SSA reconciliation process Notice SSA-L-93-SM “Employer Questionnaire Discrepancy Between IRS and SSA Records” Provided from SSA to employer when the Social Security and/or Medicare Wages reported to SSA on Forms W-2 are lower or higher than the Social Security and/or Medicare Wages reported to IRS on Forms 94X/Schedule H Notice SSA-L-94-SM “Second Request Questionnaire” if the initial contact does not fully resolve the discrepancy, SSA follows up with a second questionnaire If, after two contacts, the imbalance is not completely resolved, SSA refers the case to the IRS

The employment tax compliance requirements in the year of a merger or acquisition can be complex Failure to comply with specific reporting requirements can lead to time-consuming corrections as well as penalties and interest Generally, employers must report the acquisition or merger activity on Form 941 Schedule D “Report of Discrepancies Caused by Acquisitions” The type of merger or acquisition will determine the appropriate employment tax compliance requirements (see Rev. Rul and Rev. Proc )

A predecessor employer is: The employer of record of the acquired employees immediately preceding the merger/acquisition A successor employer is: An employer who acquires substantially all the assets used by the predecessor employer in its trade or business or in a separate unit of its trade or business And immediately after the acquisition employs individuals that worked for the predecessor immediately before and during the same calendar year as the acquisition

Types of Mergers and Acquisitions
Stock purchase If entity continues operations and is not merged into another entity, employer continues to report and remit under its own FEIN Statutory merger or consolidation Typically, the stock of target entity is acquired No successor/predecessor relationship exists If successor/predecessor merge or consolidate, the resulting employer is considered to be one continuous employer Asset acquisition Typically, assets and employees are acquired Successor/predecessor relationship may exist if employees are acquired immediately after the assets are acquired

Reporting Requirements and Options Post Merger or Acquisition
Statutory merger or consolidation No reporting options Resulting entity considered the employer for entire year Resulting entity will report all wages of both successor/predecessor for entire year Asset acquisition Options available under Rev. Proc Standard procedure, each employer reports its respective wages paid in the calendar year Alternate procedure, successor employer reports wages paid by both predecessor and successor in the calendar year

Reporting Requirements and Options Post Merger or Acquisition
What are the Form W-4 compliance requirements after a merger/acquisition? Standard Procedure: The predecessor must keep on file the Forms W-4 provided by its former employees. The transferred employees must provide the successor with new Forms W-4 as the successor now becomes responsible for deducting and withholding tax from wages paid to the transferred employees

Tax Consequences and Planning Opportunities
No impact on employees Even if successor/predecessor provisions are not applied correctly, employee can obtain credit for over withheld FICA on individual income tax return Manage timing for migration of payrolls Consider timing of acquisition Delay migration of payrolls until 01/01

Tax Consequences and Planning Opportunities (continued)
In the year of merger/acquisition use Form 941 Schedule D. Form 941Schedule D “Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations” Used to identify parties to mergers/acquisitions Reconciles differences between Forms 941 and W-3 Avoids need for Notices SSA-L-93-SM or SSA-L-93-SM

Mergers and Acquisitions State Considerations
Application of the state SUI experience transfer provisions Mandatory transfer provisions limit planning opportunities Optional transfer provisions allow greater planning opportunities Application of the state predecessor and successor wage base transfer provisions Generally similar to the federal provisions and will result in favorable tax treatment

Legislative updates Where can you get legislative updates?
Professional service firms website and distribution lists IRS website specifically the electronic reading room Subscriptions to legal and tax publishers

Repeal and replacement of the affordable care Act
2017 updates—new publications and guidance What legislation is in the pipeline? Streamlining of tax code Healthcare Tax reform Repeal and replacement of the affordable care Act Business travelers Workers & contractors H.R mobile workforce State Income Tax Simplification Act of 2017 & S. 540: mobile workforce State Income Tax simplification Act of 2017 S New GIG Act of 2017

* 07/16/96 Legislative updates The IRS has issued guidance on examiner employment tax audits. The purpose of the guidance is to provide clarification for and updates to the examiners' responsibilities regarding required filing checks and scope of all employment tax examinations The guidance is effective upon issuance and can be found at It is recognized that examinations, whether change or no-change, vary in scope. Normally, the examiner is expected: To conduct the examination to a point where the reported employment tax liability is determined to be substantially correct, To determine whether information returns and wage statements have been correctly filed, and To determine whether all applicable Federal returns requirements have been met. In some cases, the examination will be extensive to properly determine the taxpayer’s employment tax liability and information return compliance. In other cases, examiners will be able to complete the examination after inquiry into only a few items because, in their judgment, to proceed any further with the examination would result in no material change in tax liability. For Tax Compliance Officers (TCOs) assigned to the employment tax program, the initial scope of the exam will be identified on the classification sheet included in each case assigned. Since TCOs work the majority of their cases via remote audit process, the cases selected for TCO assignment will generally be limited to one or two issues, requiring limited documentation be submitted. Officer Compensation and Non-Filer CAWR cases are the most common issues initially identified for TCO assignment, although certain fringe benefits, back-up withholding, or penalty case file issues may also be conducive to the remote audit process. When possible, the TCO will discuss any proposed changes to the identified issues/scope with their manager before expanding or limiting the audit. When necessary, the case will be referred to a field group to complete the exam. Employment Tax Specialists are required to control all 4 quarters of Form 941 when an examination covers the entire year. This applies even if the case results in a no-change, as it will more accurately reflect the audit work conducted. Additionally any subsidiary and related employment tax returns must be established if taxpayer records relating to wage payments have been requested from these entities. In some cases, the examiner may determine that it is appropriate to control less than all four quarters of a year. Examples include claims filed for a certain period or bonuses paid in a certain quarter. Managerial approval should be secured if the examination is to be for less than four quarters. The examination report will not include any calendar quarters for the current year, unless the taxpayer is no longer in business. Inform the taxpayer to correct any errors for these quarters in accordance with IRC 6205 and the applicable Administrative and Procedural Regulations. For example, if the examination was concluded on November 1, 2010, prepare an examination report for 2008 and 2009 and advise the taxpayer, assuming the same issue existed for 2010, to correct the error for the first three quarters of 2010 in accordance with IRC This procedure is consistent with Policy Statements 4-4 and Generally, an employment tax examination should not be started for a calendar year until after the last filing date for all employment tax returns of that year. Normally, this is January 31st following the end of the calendar year. If the employment tax is to be computed under IRC 3509, it will be necessary to wait until after the filing date for information returns in order to determine whether the applicable employment tax rate is IRC 3509(a) or IRC 3509(b). These returns are due the last day of February following the end of the calendar year. Examiners must ensure all required returns, including non-employment tax returns, have been properly filed. If non-filed returns are found (CFOL command BMFOLI will show a complete filing history of the taxpayer) they must be addressed. If the non-filed returns are employment tax, the audit will generally be expanded to include those years as part of the current examination. Other non-filed returns (i.e., income, excise, etc.) will generally be solicited as part of the package audit. If received, the examiner should date stamp the return, review for any LUQ items, and submit the return to the address the taxpayer would normally mail the return if it had been timely filed. If the return is not received, there are badges of fraud that prevent the examiner from making the solicitation, or LUQ items are noticed on the review of a submitted return, then a referral must be completed and forwarded to the SET-CWSD in Covington. SET- CWSD will forward the referrals appropriately. All actions and decisions relating to non-filed returns MUST be fully documented in the case file. Examiners will expand any employment tax audit to prior and subsequent years where the issue being developed in the exam is recurring or where there appears to be other large, unusual or questionable items (LUQ). Document any factors used to limit the scope of the examination and the managerial approval of such action. *

* 07/16/96 Legislative updates Significant changes for Professional Employer Organizations (PEOs) The Small business Efficiency Act/SBEA) creates a voluntary certification program for PEOs Certification shifts employment tax liability to the PEO only Avoids wage base restart issues Applications have been delayed until July 1, 2016 *

Legislative updates Final SEC Regulations 17 CFR 240.15c6-1(a)
* 07/16/96 Legislative updates Final SEC Regulations 17 CFR c6-1(a) Requires settlement of securities transactions within two days (T+2) Previous provisions required settlement within 3 days (T+3) IRS Directive states no penalties for deposits made within one day of settlement date Consider reviewing current process *

Legislative updates 2017 and 2018 Retirement Plan COLA Adjustments

Legislative updates Inflation Adjusted Items
Other Adjusted items. Generally, taxpayers and employers can find common inflation adjusted items in a Revenue Procedure published in mid to late October. Calendar year 2018 inflation adjusted items can be found on the IRS website in Rev. Proc Inflation adjusted items most relevant to payroll include:

Legislative updates Inflation Adjusted Items
Health Savings Accounts (HSAs) the inflation adjusted limits are provided in a Revenue Ruling around mid-May of each year. Calendar year 2018 inflation adjusted HSA limits can be found in Rev. Proc

Frequently asked payroll questions
Common payroll compliance questions How are payments to a deceased employee’s beneficiary reported? What methods can be used to reduce employment tax penalties? How do we report severance payments to a former employee? Are gift cards taxable compensation to an employee? How are settlement payments to a former employee and their attorney reported? How are wages of a predecessor employer reported? When is a worker considered an independent contractor? When should an employee’s compensation be grossed-up? When should wages be treated as supplemental wages? What fringe benefits are included in an employee’s compensation? Are employer-reimbursed moving expenses taxable? When should an employer include the use of an automobile in an employee’s compensation? Are loans to employees taxable?

Questions

Thank you for attending!! Questions, please contact me at:
* 07/16/96 Thank you for attending!! Questions, please contact me at: C: (847) F: (847) M: *

Payroll Department 2017 Year-End Complexities November 17, 2017

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Payroll Department 2017 Year-End Complexities November 17, 2017

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